TMI Blog2019 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority which are not part of the decision in the order-in-original rejecting their appeal. As can be seen from clause (b) to proviso to sub-section (2) of Section 11B unspent advance deposits lying in balance in applicant s current account are covered by Section 11B. Once they are covered by Section 11B it is not open for anyone to pick and choose which portion of Section 11B applies to them and which does not. The entire provisions of Section 11B apply in the absence of any specific clause indicating otherwise. The next question is the relevant date for reckoning the time limit in such cases, which has been defined in the explanation to Section 11B. Clause (f) of this explanation covers the present case i.e., in any other case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f April, 2017 to June, 2017 and it is the last return of Service Tax regime. (b) Later it has come to the knowledge of the assessee that there is a balance amount of ₹ 15,00,000/- lying in their cash account which was already paid on 17-5-2016 vide Challan No. 00178/17-5-2016. They have discharged total tax liability and filed all ST-3 returns up to the period of March, 2017 (i.e., up to 2016-17). (c) The assessee has discharged Service Tax liability of ₹ 7,92,106/- for the return period of April, 2017 to June, 2017 by utilizing the available cash balance of ₹ 15,00,000/- and filed the ST-3 return. After discharging the said liability the assessee is still having a balance of unutilized amount of ₹ 7,07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of Service Tax which has been deposited by them through a challan but which has not been utilized towards payment of Service Tax in their ST-3 returns as has been recorded correctly by the original authority. He would submit that their application for refund was rejected on the ground that refund claim was filed beyond one year from the date of the challan through which the amount was deposited. He would submit that the limitation of one year under Section 11B should not apply to their case because they have not paid Service Tax but only deposited some amount which they could have utilized towards payment of Service Tax and were not able to do so. On a specific query from the bench whether Section 11B applies to their case or otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows : (B) relevant date means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der or direction; (f) in any other case, the date of payment of duty. 7. He would submit that in the above cases deposit of amounts have not been specifically covered and hence they fall in the case of in any other case, the date of payment of duty . In this case, the duty or Service Tax has not yet been paid as the deposit of an amount towards Service Tax or excise is not reckoned as payment of duty. It is only when such deposit is appropriated towards payment of duty, it will amount to payment of duty and that date is the relevant date. It is in the nature of deposit made which is lying unutilized in the account current. Therefore, the relevant date for reckoning the one year time period has not yet begun in their case. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit in such cases? 11. As can be seen from clause (b) to proviso to sub-section (2) of Section 11B unspent advance deposits lying in balance in applicant s current account are covered by Section 11B. Once they are covered by Section 11B it is not open for anyone to pick and choose which portion of Section 11B applies to them and which does not. The entire provisions of Section 11B apply in the absence of any specific clause indicating otherwise. The next question is the relevant date for reckoning the time limit in such cases, which has been defined in the explanation to Section 11B. Clause (f) of this explanation covers the present case i.e., in any other case, the date of payment of duty . Since the date of payment of duty has yet to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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